https://www.taxtmi.com/caselaws?id=449473 The HC quashed the suspension of petitioner's Customs Broker License under CBLR 2018. The Inquiry Officer failed to submit the report within the stipulated 90-day period under Regulation 17(5), submitting it on 30.12.2020 instead of the required 20.9.2020 deadline. Despite the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 extending certain time limits until 31.12.2020, the first respondent only approved transmission of the enquiry report on 02.02.2021, beyond the extended period. The court held this procedural failure was fatal, causing the proceedings to abate. The petition was allowed. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 13 Feb 2024 07:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449473 The HC quashed the suspension of petitioner's Customs Broker License under CBLR 2018. The Inquiry Officer failed to submit the report within the stipulated 90-day period under Regulation 17(5), submitting it on 30.12.2020 instead of the required 20.9.2020 deadline. Despite the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 extending certain time limits until 31.12.2020, the first respondent only approved transmission of the enquiry report on 02.02.2021, beyond the extended period. The court held this procedural failure was fatal, causing the proceedings to abate. The petition was allowed. Case-Laws Customs Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449473